Articles producció científica> Gestió d'Empreses

After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review

  • Identification data

    Identifier: imarina:9322193
  • Authors:

    Sánchez-Rebull, MV
    Niñerola, A
    Hernández-Lara, AB
    Sage Open
    10.1177/21582440231178785
    Sage Open. 13 (2):
  • Others:

    Author, as appears in the article.: Sánchez-Rebull, MV; Niñerola, A; Hernández-Lara, AB
    Department: Gestió d'Empreses
    URV's Author/s: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
    Keywords: Time-driven activity-based costing Systematic literature review Overhead costs Optimization Manufacturing systems Management accounting innovations Management accounting Industry 4.0 Implementation Health-care Decision-model Carbon footprint Bibliometric review Activity-based costing Abc
    Abstract: After more than 30 years of using Activity-Based Costing (ABC) to determine costs, just a few studies have analyzed its publications. This article aims to conduct a systematic, comprehensive literature review analyzing papers on ABC to overview what has been researched and give future research directions. The study includes descriptive, relational and content analyses of 1,260 articles retrieved from Scopus over 32 years (1988-2019). Our research shows publication trends, the most influential journals, authors and countries, citations, H-index, authorship, objectives, keywords co-occurrences, and research methods. Moreover, twelve objective categories are proposed. The results show a still-growing interest in ABC, especially in health and manufacturing, where there have been more practical applications. The case study is the most used research methodology, and the United States is the leading country regarding academic productivity and citations. The study provides useful information for professionals and business managers, and academics.
    Thematic Areas: Sociology Social sciences, interdisciplinary Social sciences (miscellaneous) Social sciences (all) Saúde coletiva Psychology Psicología Political sciences and international relations Pedagogical & educational research Nutrição Medicina ii Medicina i Media studies and communication Literature Linguística e literatura Interdisciplinary research in the social sciences Interdisciplinary research in the humanities Interdisciplinar History General social sciences General arts and humanities Gender studies Film and theatre studies Enfermagem Educação Economics Cultural studies Comunicação e informação Ciencias sociales Ciencias humanas Ciências biológicas iii Ciências biológicas i Ciências ambientais Ciência política e relações internacionais Ciência da computação Arts and humanities (miscellaneous) Arts and humanities (all) Art and art history Administração pública e de empresas, ciências contábeis e turismo
    licence for use: https://creativecommons.org/licenses/by/3.0/es/
    Author's mail: angels.ninerola@urv.cat mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
    Author identifier: 0000-0001-5598-1203 0000-0003-0326-5699 0000-0002-9920-4104 0000-0003-0326-5699 0000-0002-9920-4104 0000-0002-8110-9328
    Record's date: 2024-07-20
    Papper version: info:eu-repo/semantics/publishedVersion
    Licence document URL: http://repositori.urv.cat/ca/proteccio-de-dades/
    Papper original source: Sage Open. 13 (2):
    APA: Sánchez-Rebull, MV; Niñerola, A; Hernández-Lara, AB (2023). After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review. Sage Open, 13(2), -. DOI: 10.1177/21582440231178785
    Article's DOI: 10.1177/21582440231178785
    Entity: Universitat Rovira i Virgili
    Journal publication year: 2023
    Publication Type: Journal Publications
  • Keywords:

    Arts and Humanities (Miscellaneous),Social Sciences (Miscellaneous),Social Sciences, Interdisciplinary
    Time-driven activity-based costing
    Systematic literature review
    Overhead costs
    Optimization
    Manufacturing systems
    Management accounting innovations
    Management accounting
    Industry 4.0
    Implementation
    Health-care
    Decision-model
    Carbon footprint
    Bibliometric review
    Activity-based costing
    Abc
    Sociology
    Social sciences, interdisciplinary
    Social sciences (miscellaneous)
    Social sciences (all)
    Saúde coletiva
    Psychology
    Psicología
    Political sciences and international relations
    Pedagogical & educational research
    Nutrição
    Medicina ii
    Medicina i
    Media studies and communication
    Literature
    Linguística e literatura
    Interdisciplinary research in the social sciences
    Interdisciplinary research in the humanities
    Interdisciplinar
    History
    General social sciences
    General arts and humanities
    Gender studies
    Film and theatre studies
    Enfermagem
    Educação
    Economics
    Cultural studies
    Comunicação e informação
    Ciencias sociales
    Ciencias humanas
    Ciências biológicas iii
    Ciências biológicas i
    Ciências ambientais
    Ciência política e relações internacionais
    Ciência da computação
    Arts and humanities (miscellaneous)
    Arts and humanities (all)
    Art and art history
    Administração pública e de empresas, ciências contábeis e turismo
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